Glossary · UK
What is Statutory Residence Test (SRT)?
HMRC test determining UK tax residency — based on days, ties and work patterns.
Full Definition
The Statutory Residence Test (SRT) is HMRC's formal test for determining UK tax residency in a tax year. Has three parts: «Automatic Overseas Test» (e.g. fewer than 16 days in UK if recent resident), «Automatic UK Test» (e.g. 183+ days), and the «Sufficient Ties Test» (combination of days plus ties — family, accommodation, work, 90-day, country tie). UK residents are taxed on worldwide income; non-residents only on UK-source income. Use HMRC's online tool or take advice for borderline cases. Split-year treatment may apply if leaving/arriving mid-year.
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Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.